Bradley M. Kuhn
40be671a05
Based on advice from Conservancy's Treasurer, Conservancy will not require that conference-provided food be formally accounted for in per diem reports. However, travelers should consider these issues when submitting, and be honest about what they actually spent on food, rather than seeking the maximum per diem allowed.
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Software Freedom Conservancy Travel and Reimbursable Expense Policy
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===================================================================
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:Date: 27 August 2012
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== Purpose
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This Travel and Reimbursable Expense Policy (``Policy'') applies to all
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Conservancy Member Projects (``Projects'') of Software Freedom Conservancy
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(``Conservancy'') and has been created to memorialize Conservancy's
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reimbursement policies relating to travel and other business expenses
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incurred by Conservancy staff, Project Leadership Committee (``PLC'')
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members, and project volunteers while engaged in business on behalf of, or
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at the behest of Conservancy and/or a Project (``Travelers'').
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Conservancy must maintain effective control of business-related expenses
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in order to maintain its financial viability and tax exempt status.
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As such, Conservancy expects persons to use good judgment and to claim
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reimbursement for only those expenses that are necessary and reasonable.
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Excessive expenses, including but not limited to luxury accommodations
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and services unnecessary for, or unrelated to the furtherance of Conservancy's
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charitable mission are not eligible for reimbursement.
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Any travel expense that adheres to this Policy is considered In-Policy
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and does not require special approval, so long as the trip itself
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has been approved in writing by Conservancy's Executive Director or
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by a Project's Leadership Committee (``PLC'') in a regular and documented
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PLC vote. Conservancy and/or a PLC can limit allowable travel expenses
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to an amount less than what would otherwise be considered acceptable
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according to this Policy. If so, the smaller budget is the maximum
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allowed expense.
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PLC's may, in fact, have their own travel policy that is more restrictive
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than this one. Please consult the PLC for your Conservancy project before
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incurring an expenses to ensure you understand what expenses can be
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reimbursed.
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== Project Leadership Committee Review
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Conservancy foresees the need for periodic reasonable exceptions to
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this Policy. Persons working on behalf of a specific Project seeking
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an exception to this Policy must petition their PLC to obtain written
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approval from Conservancy authorizing the exception. Persons working
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directly on behalf of Conservancy must seeking an exception to the
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Policy must obtain written approval from Conservancy authorizing the
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exception.
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PLCs are responsible for creating procedures for requesting exceptions,
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and submitting to Conservancy reimbursement requests associated with
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their respective Projects. PLCs are also responsible for making available
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a list of required response times for inquiries, including but not
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limited to, the following two cases
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* a specific number of days to respond to regular reimbursement requests,
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and
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* a specific number of days to respond to pre-authorization requests.
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PLCs are also responsible for monitoring the available balance in their
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Project Fund, and for granting or refusing approval for travel expense
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requests based on an assesment of the funds available and of any
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outstanding contracts payable. PLCs are not to approve travel expense
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requests when their Project does not have sufficient funds to cover the
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expense. If a PLC has any questions regarding whether their Project has
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sufficient funds to cover a Traveler's expense request, the PLC should
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contact Conservancy.
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== Transportation
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=== Overall transportation Cost
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Domestic transportation costs greater than US$750 requires Conservancy
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approval prior to booking, even if all other Policy conditions have been
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met. International transportation costs greater than US$1,500 requires
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Conservancy approval prior to booking, even if all other Policy conditions
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have been met.
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=== Advance Purchase
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Tickets for travel by air or rail (excluding commuter train and subway)
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should be booked at least 14 days in advance; any travel booked less than
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14 days in advance requires written pre-authorization by Conservancy.
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Tickets for travel by air or rail beyond 365 days in advance also require
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written pre-authorization by Conservancy.
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=== Air Travel
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==== Class of Service
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Coach and/or Economy Airfare is the only acceptable class for all flights
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(domestic and international) unless a PLC provides a special exception and
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a valid reason (such as a need for business class due to a documented
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medical reason) to Conservancy for written approval. Travelers may select
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their airline of choice (e.g., for the purpose of collecting airline miles
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and rewards), provided that the resulting air fare otherwise meets the
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requirements of this Policy. Travelers should not book out-of-Policy trips
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(and thus pay a higher fare) in order to qualify for a mileage upgrade.
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==== Advance Purchase
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Air travel should be booked at least 14 days in advance; any travel booked
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less than 14 days in advance requires written pre-authorization by
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Conservancy. Flights beyond 365 days in advance also require written
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pre-authorization by Conservancy.
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==== Low Fare
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Conservancy aims to balance cost savings with convenience and considers
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flights that are within US$100 of the lowest logical fare to be within
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Policy. Any flights greater than US$100 over the lowest logical fare
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require written pre-authorization by Conservancy. PLCs shall use FIXME
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as the comparison shopping site for determining the baseline lowest fare.
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==== Reasonable Flights
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Conservancy asks that Travelers allow for flexibility with respect
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to departure times during a desired day of travel, as well as longer
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trips in order to reduce cost. However, Conservancy does consider
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flights with two or more connections as unreasonable and does not
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expect Travelers to consider those flight options to be reasonable.
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==== Excess Baggage
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Should a team member travel on an airline that charges for a single piece
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of checked baggage, such a baggage expense is eligible for reimbursement.
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Team members are responsible for charges on any baggage beyond a single
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piece, unless that additional baggage is materials specifically related to
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the Project's and Conservancy's mission (i.e., bringing t-shirts and other
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promotional materials to an event).
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==== Out-of-Policy Bookings
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All air travel not adhering to the above Policies are considered Out-of-Policy
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and require written pre-authorization by Conservancy's Executive Director.
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==== Cancellation Fees
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Cancellation fees and other penalties incurred result of a change
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of plans are reimbursable at Conservancy's discretion. In general,
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Conservancy shall reimburse such fees if the Traveler can submit a
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valid reason for the change of plans. Acceptable reasons include Conservancy
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and/or the PLC canceling or altering the trip or unexpected delays
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in flight connections. In instances where these fees are incurred
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without adequate explanation, Conservancy reserves the right to refuse
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to reimburse the cost of the fees.
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=== Other Transportation
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==== Ground Transportation
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Ground transportation necessary as part of authorized Project trips
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is considered to be a reasonable expense. Public ground transportation,
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such as taxis, shuttles, buses and municipal transit, are generally
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the most cost-effective options and are the standard for eligible
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ground transportation reimbursements. All car rentals require pre-authorization
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by the PLC or by Conservancy's Executive Director. When car rentals
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have been pre-approved, the rental of compact cars is encouraged;
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mid-size vehicles are authorized when necessary (e.g., when compact-sized
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vehicles are not available or the number of passengers or volume of
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baggage makes a compact vehicle impractical).
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==== Rail Transportation
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Rail transportation as a means of travel for an authorized Project
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trip is considered to be a reasonable expense. All rail transportation
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must be in economy and/or coach class.
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==== Use of Personal Vehicles
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When circumstances require Travelers to utilize their personal vehicles
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for Project purposes, they can be reimbursed at the current USA IRS
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rate per mile, plus any related parking expenses and toll fees. Drivers
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are encouraged to find the lowest cost reasonably parking area nearby
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their destination.
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== Lodging
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Travelers are expected to be cost-conscious and prudent when booking
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lodging for approved trips, and to verify that rates are within the
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established per-diem rates for the geographic area of travel.
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If the cost per-diem of lodging chosen by the Traveler and/or the PLC
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exceeds the
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http://www.gsa.gov/perdiem[United States General Services Administration's Per Diem calculator]'s ``Max lodging'' column and/or
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http://aoprals.state.gov/web920/per_diem.asp[United States Department of State's ``Foreign Per Diem Rates by Location'' calculator]'s
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``Maximum Lodging Rate column'' for the given location, the Traveler
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and/or the PLC *must* obtain written
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pre-approval from Conservancy and the PLC before booking the hotel. If
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written pre-approval is not sought or is not granted, Conservancy will only
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reimburse up to the amount in the rate table above.
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Lodging documentation submitted as part of a reimbursement request must
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include a copy of the hotel invoice detailing all charges (credit card
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receipts *alone* are unacceptable). Conservancy will not reimburse
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Travelers for any costs associated with an upgrade of room accommodations.
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In some cases, Conservancy, upon consultation with the PLC, may decide to
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book lodging on behalf of Travelers. In this case, Conservancy-booked
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lodging is always considered In-Policy.
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== Other Reimbursable Expenses
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Conservancy will reimburse persons for Project-related expenses that
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are incurred while traveling on approved Project business and/or approved
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Conservancy business. Only necessary, ordinary and reasonable expenses
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are eligible for reimbursement, and only those categories of expenses
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listed in this document qualify.
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=== Meals and Incidental Expenses
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==== Overview
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Travelers can submit for a per diem for meals and incidental expenses
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for every day of a trip devoted to Project- and/or Conservancy-related
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mission work, including the day(s) of travel itself. Maximum per diem
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rates for travel within the United States shall be based on the
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http://www.gsa.gov/perdiem[United States General Services Administration's Per Diem calculator],
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using the ZIP code of the travel destination. For example, a Traveler
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based in Palo Alto, CA heading to a conference in Atlanta, GA (with
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a layover in Dallas, TX each way) will use the ZIP code of the destination
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in Atlanta to calculate the maximum per diem for the entire trip,
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including days of travel.
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Maximum per diem rates for locations outside
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of the United States shall be based on the
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http://aoprals.state.gov/web920/per_diem.asp[United States Department of State's ``Foreign Per Diem Rates by Location'' calculator]'s ``Meals & Incidental Expenses'' (M&IE) column,
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using the name of a listed city closest to the travel destination.
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For example, a Traveler based in Palo Alto heading to a conference
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in London, England (with a layover in New York City) has a maximum
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per diem of the M&IE per diem listed London for the entire trip,
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including days of travel.
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These per diem rates are the maximum daily rate Travelers can claim. If a
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conference has provided food, or food is provided in some other form, or
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the costs the Traveler incurs are lower than this rate, then the Traveler
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should reasonably reduce their per diem claim.
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In addition, Conservancy generally encourages Travelers to be conservative with per
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diem submissions, and consider asking for less if the full per diem
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amounts allowed were not used during travel.
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PLCs and/or Conservancy have the authority to set lower per diems
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than those generated by the calculators above. In those instances,
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Travelers will only be able to submit for the lower per diems.
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==== Group Meals
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For groups of Travelers on an In-Policy trip, each Traveler should
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pay for his/her own meals, seeing as all participants will have an
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opportunity to submit for separate per diems after the trip.
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For clarification purposes, this Policy does not relate to planned
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group events that include meals and/or refreshments (e.g., a PLC-organized
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conference that includes lunch for all attendees). Further, PLCs and/or
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Conservancy retain the right to allocate a separate budget for anticipated
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large group meals beyond the individual per diem limits of each Traveler,
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provided that they are within the PLC's technical objectives and/or
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Conservancy's mission. Travelers anticipating a need to cover such
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a large group meal should seek pre-approval from his/her PLC and/or Conservancy
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for such expenses before the trip.
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For any such group meal, Conservancy will require a written paragraph
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summary of the meeting, indicating what was accomplished for the Project's
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and Conservancy's mission.
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==== Meals For Organizational Development
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Travelers may occasionally have the need to invite third parties,
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e.g., prospective donors, contributors, community members, etc., to
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meals in order to further a PLC's technical direction and/or Conservancy's
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mission. Conservancy recommends that Travelers seek pre-approval from
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their PLC and/or Conservancy for such meals.
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For any such organizational development meal, Conservancy will require a
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written paragraph summary of the meeting, indicating what was accomplished
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for the Project's and Conservancy's mission.
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==== Phone Call Charges Part of Per Diem
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Charges for personal phone calls (e.g., made from a hotel, or via
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a mobile phone in international travel) are not reimbursable as an
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expense separate from the allocated per diem.
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== Additional Days of Travel
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Travelers often seek to add extra days before or after an approved trip
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(e.g., the weekend before a conference). A Traveler may seek approval for
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the expenses associated with an extended stay prior to booking the trip,
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provided that the additional days are solely to enable a Traveler to
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conduct work within the PLC's objectives and Conservancy's charitable
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mission, or to get a particular airfare that *reduces* the overall cost of
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the trip. Travelers may seek approval to book travel itineraries that
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include extra days for personal reasons, so long as the cost of the flight
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meets the other requirements of this Policy. Other expenses incurred
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during extra personal days beyond transportation costs are not reimbursable.
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== Non-reimbursable Expenses
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Non-reimbursable expenses are identified throughout this policy. The
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following items are typically non-reimbursable expenses:
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* Partner, spouse, and/or companion travel
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* First class travel (unless medically necessary)
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* Upgrades to air travel, car rentals, or hotel rooms
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* Purchase of clothing, luggage, toiletries and other miscellaneous
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personal items
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* Supplemental travel or car rental insurance
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* Fines, penalties, or legal fees
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* Personal entertainment or recreational expenses beyond the allotted per
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diem
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Travelers are permitted to pay for their own upgrades, or use bonus
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programs to upgrade Conservancy-reimbursed expenses. However, Travelers
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must ensure that Conservancy does not receive nor reimburses any charges
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for any such transaction.
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== Satisfaction of IRS Requirements
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Reimbursed travel expenses are subject to examination by the USA Internal
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Revenue Service (IRS). Travelers are responsible for retaining documentary
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evidence that all expenses are strictly for Project- and/or
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Conservancy-related purposes, not personal in nature, and therefore not
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includable as taxable income to the Traveler. Receipts are required for
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all expenses, no matter the amount.
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== Currency Exchange Rates
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Expenses incurred in foreign currencies will be converted to US dollars
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based on the exchange rate on the date of incursion. The currency
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exchange rate of record shall be done using
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http://www.bankofcanada.ca/rates/exchange/10-year-converter/[The Bank of Canada 10-year currency converter].
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== Approvals
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Travelers traveling on behalf of a Project must seek approvals and
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submit expense reports to their PLC. PLCs are to review those expense
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reports and pass them along to Conservancy's Executive Director for
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final approval and reimbursement.
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Travelers traveling on behalf of Conservancy must seek approvals and
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submit expense reports to Conservancy's Executive Director. Conservancy
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staff must seek approvals and submit expense reports to Conservancy's
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Treasurer or to another Conservancy Board Member designated by Conservancy's
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Board.
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== Expense Reporting
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Travelers seeking reimbursement must submit an expense report to the
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appropriate channel with the following information:
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* Name of Traveler
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* Brief description of trip and trip's purpose (e.g., ``August 2011
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trip to XYZ conference for ABC project, served as planning committee
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member''; ``Feb. '12 FOO hackfest in Portland, OR; contributed code'')
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* A brief paragraph explaining what was accomplished for the project
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during your travel.
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* Number of days traveled (with documentary evidence, e.g., conference
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itinerary, etc.) and associated per diem
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* List of expenses not covered by per diem (e.g., transportation, lodging)
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with substantiating receipts (or scans of receipts).
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** In the event that it is impractical to obtain a required receipt and/or
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if such receipt has been inadvertently destroyed or lost, the Traveler should
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furnish a written statement to that effect, as well as an explanation
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of the expenditure involved. When possible, secondary documentation (such
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a redacted credit card bill) should be provided instead of the
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lost/destroyed receipt.
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Any expense without a substantiated receipt and/or a supporting written
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statement will not be reimbursed.
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Conservancy requests that all expense reports be submitted within two
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weeks of travel. Expense reports filed more than 90 days after expenses
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are incurred will not be reimbursed without the approval of Conservancy's
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Board. Reimbursements are paid by Conservancy on a NET-30 basis, from the
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date of receipt by Conservancy of the fully complete report and supporting
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documentation for the travel.
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== Consequences of Policy Violations
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Failure to comply with this policy may result in the denial of, or delay
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in payment for, reimbursement requests.
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== Policy Changes
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The Conservancy reserves the right to change any terms of this Policy
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from time to time. The Policy of record shall be the Policy most recently
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distributed by the Conservancy.
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